some more fiscals

Mansfield Bogaardt & Co. type 2. The handstamp had been applied twice. This was a shipping company which used Sandakan as a port of call.
Found this interesting information in "Engines of Empire: Steamshipping" : Th.C. Bogaardt was an enterprising Dutchman who became partner in Mansfield & Co in 1872. An Office was established in Sandakan in 1891. He managed the company from 1883 to 1894 and participated in the "pilgrim" and "coolee" trade.
In the above stamp, one can see clearly a small mark near to the "T" in NORTH. This is a very important secret mark that distinguishes it from forgeries of this issued stamp.

A faint blue unknown fiscal cancellation in addition to a 14 bar cancel on a SG10. There is part of the inscription (BO)RNEO at the bottom end. Interestingly, there is what seems to be part of a large numeral 2 above it. Comments would be welcome as to its identification.

Hong Kong & Shanghai Banking Corp Agents either type 3 or 4.

I previously thought this Kudat B.N.B. cancellation which is not classified in Proud's book was a fake. This has been identified in Ivor Moore's booklet on Fiscal and Revenue stamps as a fiscal cancellation which superseded the Kudat B.N.B.C. cancel. Normally in deep violet, it has been recorded as available in black, which I think is more uncommon since I do not have or seen a copy. Note the year is only in 2 numerals.

Chartered Bank Jesselton, a relatively recent fiscal. I am not sure how common these are.